Determinants of Level of Sustainability Report

Business & Finance, Economics
Cover of the book Determinants of Level of Sustainability Report by Clement Lamboi Arthur, Xlibris UK
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Author: Clement Lamboi Arthur ISBN: 9781543488531
Publisher: Xlibris UK Publication: January 26, 2018
Imprint: Xlibris UK Language: English
Author: Clement Lamboi Arthur
ISBN: 9781543488531
Publisher: Xlibris UK
Publication: January 26, 2018
Imprint: Xlibris UK
Language: English

This book examines the determinants of the level of sustainability reports of mining companies in Ghana in the absence of regulatory and statutory requirements. It adopted the use of content analysis by probing the question of whether there is an effect of factors such as size, growth rate, profitability, efficiency, gearing ratio, working capital ratio, age, and complexity of the mining companies on the level of disclosure in sustainability report. The book also reviewed some of the traditional theories used in the accounting literature to examine sustainability reporting practices. The book also provides insights into the various sustainability reporting initiatives.

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This book examines the determinants of the level of sustainability reports of mining companies in Ghana in the absence of regulatory and statutory requirements. It adopted the use of content analysis by probing the question of whether there is an effect of factors such as size, growth rate, profitability, efficiency, gearing ratio, working capital ratio, age, and complexity of the mining companies on the level of disclosure in sustainability report. The book also reviewed some of the traditional theories used in the accounting literature to examine sustainability reporting practices. The book also provides insights into the various sustainability reporting initiatives.

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